Each year, in compliance with Public Law 106-531, the Reports Consolidation Act of 2000, the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), issues a report summarizing what we consider the most serious management challenges facing the Department. In turn, HUD is required to include this report in its annual agency financial report. This report represents HUD OIG’s perspective on the top management challenges facing HUD in fiscal year 2020.